Louisiana 2013 Regular Session

Louisiana House Bill HB325

Introduced
4/8/13  
Refer
4/8/13  
Report Pass
4/29/13  
Engrossed
5/7/13  
Refer
5/8/13  
Report Pass
5/22/13  
Refer
5/23/13  
Report Pass
5/29/13  
Refer
5/30/13  
Enrolled
6/3/13  
Chaptered
6/12/13  

Caption

Authorizes the imposition of an additional sales and use tax by the governing authority of Iberville Parish (EN +$10,450,000 LF RV See Note)

Impact

The implementation of HB 325 will have a significant impact on local taxation and funding in Iberville Parish. By allowing the parish to impose an additional sales and use tax, the bill aims to enhance local funding capabilities without interfering with existing tax authority. The tax proceeds may support essential services or infrastructure projects, potentially providing a much-needed financial boost to the community. Since the parish is democratically required to seek voter approval, this also reinforces the concept of local governance and accountability.

Summary

House Bill 325 authorizes the governing authority of Iberville Parish in Louisiana to levy and collect an additional sales and use tax not exceeding one percent. This legislation is intended to provide the parish with additional revenue that can be used for various lawful purposes as determined by the parish government. Crucially, the bill also stipulates that the tax will only be imposed after receiving approval from a majority of qualified electors in an election, ensuring that any new taxation has local support.

Sentiment

General sentiment surrounding HB 325 appears to be favorable, particularly among local government officials and those advocating for increased public funding. Supporters likely view the bill as a beneficial means to bolster local revenues without creating additional burdens, as it seeks voter approval before implementation. However, there may also be concerns from constituents who worry about rising tax burdens and the management of tax revenues at the local level.

Contention

While HB 325 presents an opportunity for increased local funding, it could also introduce contention surrounding tax implementation and accountability. Some residents may fear that even a one-percent increase could lead to a greater overall tax burden if not managed effectively. Critics may argue against additional taxation in the context of existing fiscal policies, emphasizing the need for transparency on how funds will be utilized. Overall, while the intent of the bill is to empower local governance, the practical application will depend on community perspectives and economic conditions.

Companion Bills

No companion bills found.

Previously Filed As

LA HB686

Authorizes local taxing authorities to impose additional sales and use taxes pursuant to Article VI, Section 30(B) of the Louisiana Constitution (OR SEE FISC NOTE LF RV)

LA HB132

Authorizes the town of Homer to levy an additional sales and use tax (EN +$505,000 LF RV See Note)

LA HB880

Authorizes the Lafourche Parish School Board to levy and collect an additional sales and use tax (EN +$13,000,000 LF RV See Note)

LA HB183

Authorizes Sales Tax District No. 4 of Lafourche Parish to levy an additional sales tax (OR +$3,022,882 LF RV See Note)

LA HB95

Authorizes Sales Tax District No. 4 of Lafourche Parish to levy an additional sales tax (OR +$2,800,000 LF RV See Note)

LA HB205

(Constitutional Amendment) Removes requirement for legislative authorization of the levy of additional sales taxes by parishes, municipalities, and school boards (OR SEE FISC NOTE LF RV)

LA HB566

Authorizes the governing authority of St. Bernard Parish to levy a hotel occupancy tax (EN INCREASE LF RV See Note)

LA HB231

Authorizes the governing authority of Lafayette Parish to create an automobile rental tax district (OR +$282,000 LF RV See Note)

LA HB420

Authorizes the governing authority of the city of New Orleans to levy an additional hotel occupancy tax (OR +$7,100,000 LF RV See Note)

LA HB13

Authorizes the Caddo Parish School Board to levy an additional sales and use tax

Similar Bills

No similar bills found.